Sections
15 entriesSection 5050Prohibits practicing public accountancy in California without a valid board permit or practice privilege, subject to specified exceptions. Allows a person lawfully…Section 5050.1Establishes that anyone practicing public accountancy in California consents to the board’s personal, subject-matter, and disciplinary jurisdiction. Deems such a person to…Section 5050.2Allows the board to revoke, suspend, fine, restrict, or discipline specified practice authorizations for conduct that would violate the code or support…Section 5051Defines when a person is engaged in public accountancy, including holding out as a public accountant, maintaining an office, or performing specified…Section 5052Exempts a person performing bookkeeping operations for others from the chapter when trial balances, statements, audits, or reports are not issued in…Section 5053Allows a person who is not a certified public accountant or public accountant to work as an employee or assistant for a…Section 5054Allows an individual or firm with current out-of-state public-accountancy authority to prepare returns for California residents, or estate-tax returns for estates of…Section 5055Allows a person holding a board-issued certified public accountant certificate, or authorized under a California practice privilege, to use the title certified…Section 5056Allows a person holding a board-issued public accountant certificate to use the title public accountant and abbreviation P.A., subject to the referenced…Section 5057Exempts an individual with current out-of-state public-accountancy authority from obtaining a California permit or practice privilege when the client and work product…Section 5058Prohibits people or partnerships from using listed accountant titles, abbreviations, or similar designations likely to be confused with certified public accountant, public…Section 5058.1Prohibits the following: A person or firm may not use any title or designation in connection with the designation certified public accountant…Section 5058.2Requires the following: The holder of an inactive license issued by the board pursuant to Section 462, when lawfully using the title…Section 5058.3Requires a holder of a board-issued retired license who lawfully uses the certified public accountant title, CPA designation, or another reference suggesting…Section 5058.4Requires a holder of a board-issued permit in military inactive status who lawfully uses the certified public accountant title, CPA designation, or…